Supreme Court of India Judgements

47290 Judgements hosted as on 30/07/2026 - Search (FREE), Subscribe @ Rs 99/- for 6 months, sclaw@sclaw.in, WA +91 9417245693.

Category: Stamp Act

Stamp Act

Stamp Act, 1899 — Section 26, proviso — Mining lease — Stamp duty on instrument with indeterminate value — Determinant of stamp duty — Where value of subject-matter is indeterminate at execution, proviso to S.26 specifically governs mining leases, directing that estimated royalty or value of share, as estimated by the Collector where State is lessor, suffices for stamp duty purposes — Proviso held not inconsistent with main provision — actual value of mining lease is ascertainable only once mining operations commence

Jul 25, 2026 sclaw

2026 INSC 738 SUPREME COURT OF INDIA DIVISION BENCH M/S BIRLA CORPORATION LIMITED Vs. THE STATE OF MADHYA PRADESH AND OTHERS ( Before : Sanjay Karol and Augustine George Masih,…

Stamp Act

Andhra Pradesh Stamp Act — Schedule I-A, Article 47A, Explanation I — Agreement to Sell — Deemed Conveyance — For an agreement to sell to be deemed a conveyance under Explanation I, the delivery of possession must be linked to the agreement to sell, either following it or evidenced by it. If possession existed prior to the agreement and was not surrendered or changed because of the agreement, it does not fall under this Explanation.

Jan 17, 2026 sclaw

2026 INSC 59 SUPREME COURT OF INDIA DIVISION BENCH VAYYAETI SRINIVASARAO Vs. GAINEEDI JAGAJYOTHI ( Before : B.V. Nagarathna and R. Mahadevan, JJ. ) Civil Appeal Nos…..of 2026 (Arising Out…

Stamp Act

Stamp Act, 1899 — Section 9A (inserted by Indian Stamp (Bihar Amendment) Act, 1988) — Exemption of Stamp Duty — Cooperative Societies — Transfer of Premises to Members — Jharkhand Self-Supporting Cooperative Societies Act, 1996 — Section 5(7) — Conclusive Evidence — Mandating recommendation from Assistant Registrar, Cooperative Society, as a prerequisite for granting stamp duty exemption under Section 9A is illegal and ultra vires because the certificate of registration issued under Section 5(7) of the 1996 Act is conclusive proof of the society’s existence, rendering the additional requirement superfluous, unnecessary, and based on irrelevant consideration. (Paras 2.2, 3, 4, 11, 12, 13, 14, 15)

Dec 7, 2025 sclaw

2025 INSC 1389 SUPREME COURT OF INDIA DIVISION BENCH ADARSH SAHKARI GRIH NIRMAN SWAWLAMBI SOCIETY LTD. Vs. THE STATE OF JHARKHAND AND OTHERS ( Before : Pamidighantam Sri Narasimha and…

Stamp Act

Stamp Act, 1899 — Schedule 1-B, Article 40 & 57 — “Security Bond cum Mortgage Deed” — Stamp Duty — “Security Bond or Mortgage Deed” — Instrument’s substance, not nomenclature, determines stamp duty — Court must ascertain true legal character of instrument by examining operative recitals and clauses — Definition of Mortgage Deed (Section 2(17)) — Instrument transferring right over specified property to secure performance of engagement is a mortgage deed — Article 57 (second limb — executed by a surety to secure the due performance of a contract) is restricted to cases where a distinct surety executes a bond to secure the obligations of another; it does not apply when the principal debtor itself executes the deed mortgaging its own property — Principal debtor executing a deed mortgaging its own property is a mortgage deed attracting Article 40.

Oct 11, 2025 sclaw

2025 INSC 1207 SUPREME COURT OF INDIA DIVISION BENCH M/S GODWIN CONSTRUCTION PVT. LTD. Vs. COMMISSIONER, MEERUT DIVISION & ANR. ( Before : Ahsanuddin Amanullah and Prashant Kumar Mishra, JJ.…

Stamp Act State Laws

Maharashtra Stamp Act, 1958 — Section 48(1) — Refund of stamp duty — The appellants sought a refund of stamp duty paid for a property transaction that was later cancelled — The High Court dismissed their claim, holding that the amended six-month limitation period applied — The Supreme Court allowed the appeal, holding that the unamended two-year limitation period applied, and the appellants were entitled to a refund.

Jan 26, 2025 sclaw

2025 INSC 104 SUPREME COURT OF INDIA FULL BENCH HARSHIT HARISH JAIN AND ANOTHER — Appellant Vs. STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before : Vikram Nath, Sanjay…

C P C Stamp Act

Maharashtra Stamp Act, 1958 — Section 4 — The appellants sought a declaration and injunction in a civil suit — The defendants requested impounding of six documents related to property transactions, claiming they were not duly stamped — Whether the appellants are liable to pay stamp duty and penalty on agreements to sell executed prior to the sale deed —The appellants argued that since the sale deed was registered and stamp duty paid, the prior agreements did not require separate stamping —The respondents contended that the agreements included a clause about the transfer of physical possession, necessitating stamp duty —The Supreme Court dismissed the appeal, affirming the High Court’s decision to impound the documents and send them for adjudication of stamp duty and penalty —The court emphasized that the agreements to sell were separate transactions requiring individual stamp duty, as they included clauses for possession transfer —The court referred to Section 4 and Explanation I to Article 25 of Schedule I, concluding that the agreements were conveyances requiring stamp duty — The appeal was dismissed, and the appellants were directed to pay the appropriate stamp duty and penalty on the impounded documents.

Sep 29, 2024 sclaw

2024 INSC 730 SUPREME COURT OF INDIA DIVISION BENCH SHYAMSUNDAR RADHESHYAM AGRAWAL AND ANOTHER — Appellant Vs. PUSHPABAI NILKANTH PATIL AND OTHERS — Respondent ( Before : Pankaj Mithal and…

Stamp Act State Laws

“Supreme Court Clarifies State’s Power to Levy Stamp Duty on Insurance Policies” Stamp Act, 1899 – Rajasthan Stamp Law (Adaptation) Act, 1952 – Power to levy and collect stamp duty – The primary issues are the legislative competence of the State to levy stamp duty on insurance policies and the applicability of the Rajasthan Stamp Law (Adaptation) Act, 1952 or the 1998 Act – LIC contends that the state lacks legislative competence to impose stamp duty on insurance policies and challenges the demand for stamp duty payment for policies issued using stamps purchased from Maharashtra – The State of Rajasthan argues that it has the power to collect stamp duty on insurance policies under Entry 44 of List III, as per the rate prescribed by the Parliament under Entry 91 of List I – The Supreme Court dismissed the appeals, upheld the High Court’s judgment, and affirmed the state’s power to levy stamp duty. However, it directed that the state shall not demand and collect the stamp duty as per the orders dated between 1993-94 and 2001-02 – The Court reasoned that the state has the legislative competence to impose and collect stamp duty on insurance policies, and the 1952 Act applies to the case – The Court analyzed the constitutional provisions and previous judgments to conclude that the state can impose stamp duty using rates prescribed by the Parliament – The Supreme Court concluded that while the state’s power to levy stamp duty is upheld, the specific demands for stamp duty payment in this case were set aside due to the circumstances presented.

May 5, 2024 sclaw

2024 INSC 358 SUPREME COURT OF INDIA DIVISION BENCH LIFE INSURANCE CORPORATION OF INDIA — Appellant Vs. THE STATE OF RAJASTHAN AND OTHERS — Respondent ( Before : Pamidighantam Sri…

Stamp Act State Laws

Bombay Stamp Act, 1958 – Section 9 – Refund of stamp duty paid for an increase in share capital – The Supreme Court examined whether Form No. 5 is an “instrument” under the Stamp Act and if the notice of increased share capital materially alters the Articles of Association, requiring fresh stamp duty – The Court upheld the High Court’s decision, stating that the Articles of Association are the only instruments liable for stamp duty and that the maximum cap applies as a one-time measure – The appellants were directed to refund the stamp duty with interest.

Apr 7, 2024 sclaw

SUPREME COURT OF INDIA DIVISION BENCH STATE OF MAHARASHTRA AND ANOTHER — Appellant Vs. NATIONAL ORGANIC CHEMICAL INDUSTRIES LTD. — Respondent ( Before : Sudhanshu Dhulia and Prasanna B. Varale,…

Arbitration Contract Act Stamp Act

Stamp Act, 1899 – Section 35 – Contract Act 1872 – Section 2(g) – Arbitration and Conciliation Act 1996 – Sections 8 and 11 – Arbitration – Enforceability of Unstamped Agreements – Unstamped Arbitration Agreements Not Void – Agreements which are not stamped or are inadequately stamped are inadmissible in evidence under Section 35 of the Stamp Act – Such agreements are not rendered void or void ab initio or unenforceable

Dec 17, 2023 sclaw

SUPREME COURT OF INDIA SEVEN JUDGE BENCH IN RE: INTERPLAY BETWEEN ARBITRATION AGREEMENTS UNDER THE ARBITRATION AND CONCILIATION ACT 1996 AND THE INDIAN STAMP ACT 1899 ( Before : Dr…

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Will & Succession

Hindu female’s property devolves equally on husband and daughter separately; gift of undivided coparcenary share needs no co-owner’s consent. A. Hindu Succession Act, 1956 — Section 15(1)(a) — Devolution of Female Intestate’s Property — Properties of a Hindu female dying intestate devolve, in the absence of sons/daughters’ issue predeceasing her, upon her husband and daughter in equal shares under Section 15(1)(a); such undivided share in the husband’s hands does not partake the character of coparcenary property.

Jul 30, 2026 sclaw
Service

Armed Forces — Air Force Order No. 33/2017 — Prior Permission for Civil Post — Mandatory Nature — Requirement of seeking prior permission before applying for a civil post, and subsequent grant of NOC, held mandatory and not merely procedural/directory, since AFO 33/2017 has necessary nexus with regulating premature discharge of Airmen and its object of maintaining operational preparedness of the Air Force.

Jul 30, 2026 sclaw
Consumer

Consumer Protection Act, 2019 — Deficiency of Service — Maintenance Contractor’s Liability — Elevator Malfunction — Comprehensive maintenance contractor, being both manufacturer and repair contractor with exclusive technical knowledge of safety interlocks and brake mechanisms, held principally deficient in service for failing to act on its own identified remedy (voltage stabiliser) despite repeated notice of persistent malfunction over several months preceding fatal accident.

Jul 30, 2026 sclaw
Service

Public Service Commission consultation before extending officiating appointment is directory not mandatory; ad-hoc service counts towards seniority computation. A. Uttaranchal Civil Services (Executive Branch) Rules, 2005 — Rule 24(4) — Uttaranchal Public Service Commission (Limitations of Functions) Regulations, 2003 — Regulation 5(a) — Nature of Requirement — Requirement of consulting Commission before continuation of officiating appointment beyond one year held directory, not mandatory, applying the classic test of statutory construction; non-compliance does not invalidate the appointment where treating it as void would cause serious inconvenience to persons with no control over the defaulting authority.

Jul 30, 2026 sclaw